Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Order without finding for deciding the classification of goods – CESTAT remands matter back
Excise Duty

Excise Duty
CESTAT reduces penalty imposed on Chairman/MD for improper accounting of finished goods under Excise Law
Service Tax

Service Tax
No Service tax on Reimbursement of ‘Office Expenses’
Service Tax

Service Tax
Services for sports facilities owned by State not chargeable to service tax
Excise Duty

Excise Duty
Rule 6(3) of CCR, 2004 not applicable to electricity generated out of waste
Service Tax

Service Tax
Unjust Enrichment not Applicable to Pre-Deposit Refund
Service Tax

Service Tax
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
Service Tax

Service Tax
Limitation Cannot start to run unless right to receive a claim or refund crystallized
Service Tax

Service Tax
Revenue department cannot pass a demand order beyond the scope of SCN
Excise Duty

Excise Duty
Manufacturing exporters has little scope for utilization of accumulated CENVAT credit
Custom Duty

Custom Duty
Adjudicating authority can exercise discretion for provisional release of seized goods
Service Tax

Service Tax
Absence of segregation of credit taken on ‘Input Services’ would restrict application of correct ratio as per CENVAT Credit Rules.
Custom Duty

Custom Duty
Depreciation allowable up to the date of payment of import duty
Service Tax

Service Tax
